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New York eligibility for Direct File

Direct File is a great option for taxpayers with basic returns—those with one or two main sources of income claiming the most common deductions and credits.

To find out if you’re eligible, review the next 9 screens.

If you are not eligible for New York State Direct File, you should not use IRS Direct File for your federal return. For other ways to electronically file your New York State personal income tax return, including Free File, see Other e-file options.

Are you eligible to use New York State Direct File?

1 of 9 Residency

You may be eligible to use New York State Direct File if:

  • you (and your spouse, if filing together) are a full-year resident of New York State
  • you (and your spouse, if filing together) are a full-year resident of New York City
  • you (and your spouse, if filing together)  are a full-year resident of Yonkers

You cannot use Direct File for New York State if any of the following applies to you:

  • you (or your spouse, if filing together) are a nonresident or part-year resident of New York State
  • you (or your spouse, if filing together) are a part-year resident of New York City
  • you (or your spouse, if filing together) are a part-year resident of Yonkers
  • you (or your spouse, if filing together) worked in Yonkers but did not live in Yonkers

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2 of 9 Deductions

You may be eligible to use New York State Direct File if you are using the standard deduction for New York State.

You cannot use New York State Direct File if you itemize deductions for New York State.

3 of 9 Credits you are claiming

You may be eligible to use New York State Direct File if you are claiming any of the credits listed below:

  • Empire State child credit
  • New York State child and dependent care credit, New York City child and dependent care credit, or both
  • New York State earned income credit, New York City earned income credit (not including New York State noncustodial parent EIC), or both
  • Real property tax credit
  • New York City school tax credit
  • New York State household credit, New York City household credit, or both

You cannot use New York State Direct File if you are claiming any other credits.

4 of 9 Filing status

You may be eligible to use New York State Direct File if:

  • your New York State filing status (single, married filing jointly, and so on) is the same as your federal filing status
  • you are filing on behalf of a deceased spouse

You cannot use New York State Direct File if any of the following applies to you:

  • your filing status is married filing jointly and your spouse has a different New York City residency period (both spouses must be either full-year New York City residents or full-year New York City nonresidents to use New York State Direct File)
  • your filing status is married filing jointly and your spouse has a different Yonkers residency period (both spouses must be either full-year Yonkers residents or full-year Yonkers nonresidents to use New York State Direct File)
  • your New York State filing status is different than your federal filing status
  • you claim the household credit if your filing status is Married filing separate return and have eligible dependents claimed on another’s return
  • you are filing on behalf of a deceased taxpayer who was not your spouse

5 of 9 Wages

You may be eligible to use New York State Direct File if based on your filing status, your 2024 wages were:

  • Single: $200,000 or less, or $168,600 or less if you had more than one employer
  • Head of household: $200,000 or less, or $168,600 or less if you had more than one employer
  • Qualifying surviving spouse: $200,000 or less, or $168,600 or less if you had more than one employer
  • Married filing joint return: your combined wages were $250,000 or less, and neither you nor your spouse had wages of more than $200,000 ($168,600 if the individual had more than one employer)
  • Married filing separate return: $125,000 or less

You cannot use New York State Direct File if any of the following applies to you:

  • you have any of the following income:
    • ordinary dividends
    • taxable refunds, credits, or offsets of state and local income taxes
    • alimony received
    • business income or loss
    • capital gain or loss
    • other gains or losses
    • rental real estate, royalties, partnerships, S corporations, trusts, and so on
    • farm income or loss
    • other income
  • you need to amend your New York State return

6 of 9 New York State modifications to your federal return

You may be eligible to use New York State Direct File if you are reporting the additions for public employee 414(h) retirement contributions or New York City flexible benefits program (IRC 125) reported in box 14 of your federal Form W-2.

You cannot use Direct File for New York State if any of the following applies to you:

  • you have a New York State addition or subtraction—not including additions made to the New York City flexible benefits program (IRC 125)—that would require you to file Form IT-225, New York State Modifications (see its instructions for a list of New York State modifications reported on Form IT-225)
  • you have to report one of the following additions or subtractions on Form IT-201:
    • NYS 529 plan contributions or distributions
    • addition for interest income on state and local bonds
    • subtraction for interest income earned on U.S. Government bonds

7 of 9 Estimated tax penalties

You may be eligible to use New York State Direct File if you do not have to report an underpayment of estimated tax on the New York State return you are filing.  

You cannot use New York State Direct File if you owe penalties for failing to make estimated tax payments.

8 of 9 Other taxes and optional contributions

You will not be able to use Direct File for New York State if any apply:

  • you are subject to metropolitan commuter transportation mobility tax (MCTMT)
  • you would like to make New York State voluntary contributions.

9 of 9 Special condition code claims

You may be eligible to use New York State Direct File if you are not claiming any special condition codes on your return.

You cannot use New York State Direct File if you use any of the following special condition codes:

  • extension of time to file beyond six months (E5)
  • nonresident noncitizens (E4)
  • out of the country (E3)

Did you meet all the conditions for New York State Direct File? Congratulations!

Next:

  • Visit the IRS Direct File page to check your eligibility for using Direct File to prepare and file your federal income tax return (or select the button below).
  • Gather your documentation.
  • File your federal and New York State returns for free!
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